Goods and services tax (Canada)

Liquidators’ liability for GST – draft legislation released

31 July 2009

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Australia

No Deemed Trust for Unremitted GST and HST Post-Bankruptcy

13 November 2018

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Canada

Supreme Court of Canada Callidus Decision Provides Certainty to CRA Deemed Trust Rules

26 November 2018

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Canada

Compensation par les autorités fiscales de dettes pré et post-faillite : la Cour d’appel tranche

07 March 2017

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Canada

Set-Off by Tax Authorities Involving Pre-Filing and Post-Bankruptcy Claims: the Court of Appeal Rules

07 March 2017

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Canada

Recent GST cases address commissioner's priority to GST in insolvency and criteria for deregistration

31 May 2012

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New Zealand

Recent regulations confirm the scope of the GST/HST deemed trust

24 March 2011

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Canada

No Crown super-priority for HST in CCAA proceedings

30 March 2011

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Canada

Supreme Court of Canada settles Excise Tax Act priorities in CCAA action

08 February 2011

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Canada

Collected and unremitted GST not a Crown priority under CCAA

02 February 2011

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Canada